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| 4774
| <![CDATA[<div id="ctl00_PlaceHolderMain_ctl01__ControlWrapper_RichHtmlField" class="ms-rtestate-field" style="display:inline" aria-labelledby="ctl00_PlaceHolderMain_ctl01_label"><div><div> <h2>Legislação Principal</h2><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Tributarias/1992/Lei10849_92.htm">Lei n° 10.849/1992</a></p><p>Dispõe sobre o Imposto Sobre a Propriedade de Veículos Automotores - IPVA.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2008/dec32597_2008.htm">Decreto nº 32.597/2008</a> </p><p>Dispõe sobre forma e prazo de recolhimento do IPVA relativo a veículos novos ou usados. </p><p><br></p><h2>Legislação Complementar </h2><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Complementares_Estadual/2021/LCE457_2021.htm"><span class="ms-rteFontSize-2">Lei Complementar nº 457/2021</span></a><br class="ms-rteFontSize-2"></p><p><span class="ms-rteFontSize-1" style="font-family:verdana, sans-serif;">Dispõe sobre remissão e anistia de crédito tributário, parcelamento e prorrogação de prazo de recolhimento referente ao IPVA e taxas que especifica, relativamente a motocicletas, ciclomotores e motonetas nacionais, com até 162 (cento e sessenta e duas) cilindradas, de propriedade de pessoa física.</span><br></p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Complementares_Estadual/2017/LCE376_2017.htm">Lei Complementar nº 376/2017</a><br></p><p>Dispensa multas e juros relativos a crédito tributário do IPVA, referente a motocicleta, ciclomotor e motoneta.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Complementares_Estadual/2012/LCE216_2012.htm">Lei Complementar nº 216/2012</a></p><p>Dispensa crédito tributário do IPVA relativo a veículo apreendido pelo Detran - PE e declarado como sucata.<br></p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2021/Dec51505_2021.htm">Decreto nº 51.505/2021</a></p><p><span style="font-family:verdana, sans-serif;font-size:12px;">Regulamenta a Lei Complementar nº 457/021</span>.<br></p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2005/dec28504_2005.htm">Decreto nº 28.504/2005</a> </p><p>Estabelece sistemática de parcelamento de débitos constituídos do IPVA.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Portarias/2017/Port254_2017.htm">Portaria SF nº 254/2017</a></p><p>Estabelece procedimentos para o reconhecimento do direito ao benefício de redução da base de cálculo do IPVA, prevista no § 16 do artigo 8º da Lei nº 10.849/1992.</p><p><a href="http://www.sefaz.pe.gov.br/sefaz2/flexpub/versao1/filesdirectory/sessions2848.pdf">Portaria SF nº 027/2005</a></p><p>Estabelece procedimentos referentes à aplicação da alíquota do IPVA relativamente a veículo destinado a locação.<br></p><br></div></div><div><h2>Valores do IPVA<br></h2><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2022/Dec54201_2022.htm">Decreto Nº 54.201/2022</a><br></p><p>Estabelece valores, prazos de recolhimento e prazos para requerimento da fruição de benefícios fiscais relativos ao IPVA para veículos usados, referentes ao ano de 2023.<br></p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2021/Dec52075_2021.htm">Decreto Nº 52.075/2021</a><br></p><p>Estabelece valores e prazos de recolhimento relativos ao IPVA para veículos usados, devido no exercício de 2022.<br></p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2020/Dec49910_2020.htm">Decreto nº 49.910/2020</a> </p><p>Estabelece valores e prazos relativos ao IPVA, para veículos usados, devido no exercício de 2021.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2019/Dec48450_2019.htm">Decreto nº 48.450/2019</a> </p><p>Estabelece valores do IPVA para veículos usados, relativamente ao exercício de 2020 e define prazos para a apresentação de requerimento para reconhecimento do direito à fruição de benefícios fiscais.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2018/Dec46913_2018.htm">Decreto nº 46.913/2018</a></p><p>Estabelece valores do IPVA para veículos usados, relativamente ao exercício de 2019, e define prazos para a apresentação de requerimento para reconhecimento do direito à fruição de benefícios fiscais.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2017/Dec45454_2017.htm">Decreto nº 45.454/2017</a></p><p>Estabelece valores do IPVA, para veículos usados, relativamente ao exercício de 2018 e define prazos para a apresentação de requerimentos para reconhecimento do direito à fruição de benefícios fiscais. </p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2016/Dec43976_2016.htm">Decreto nº 43.976/2016</a></p><p>Estabelece valores do IPVA para veículos usados, relativamente ao exercício de 2017.<br></p><p><br></p><h2>Legislação Não Vigente</h2><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Tributarias/2008/LEI13474_2008.htm">Lei nº 13.474/2008</a></p><p>Prorroga o termo final do prazo para protocolização de pedido de parcelamento de débitos do IPVA, de que trata a Lei nº 13.362/2007.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Tributarias/2007/LEI13362_2007.htm">Lei nº 13.362/2007</a></p><p>Autoriza parcelamento de débitos tributários do IPVA.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2017/Dec45453_2017.htm">Decreto nº 45.453/2017</a> </p><p>Estabelece prazo para recolhimento do IPVA para veículos usados, relativamente ao exercício de 2018.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/1995/DEC18393_95.htm">Decreto nº 18.393/1995</a> REVOGADO </p><p>Dispõe sobre o recolhimento do IPVA relativo a veículo novo.<br></p></div><p><br><br><br><br><br></p></div>]]>
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| 4774
| <![CDATA[<span class="ms-rteFontSize-1" style="font-family:verdana, sans-serif;">Dispõe sobre remissão e anistia de crédito tributário, parcelamento e prorrogação de prazo de recolhimento referente ao IPVA e taxas que especifica, relativamente a motocicletas, ciclomotores e motonetas nacionais, com até 162 (cento e sessenta e duas) cilindradas, de propriedade de pessoa física.</span>]]>
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| 4774
| <![CDATA[<span style="font-family:verdana, sans-serif;font-size:12px;">Regulamenta a Lei Complementar nº 457/021</span>]]>
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| 4778
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